The main legal point established in the judgment is the erroneous application of the control order, the exemption for possession and use of solvents for manufacturing purposes, and the failure to follow mandatory sampling provisions.

1. The first respondent, namely, the District Collector, Erode passed an order on 23.04.2007 vide his proceedings e/f/70680/f3 confiscating 10,300 litres of MTO (Mineral Terpen Oil) and imposed a fine of Rs.10,000/-on the petitioner herein in exercise of the powers conferred on him under the Solvent, Raffinate and Slop (Acquisition, Sale, Storage and Prevention of use in Automobiles) Order 2000 on the premise that the petitioner did not possess a valid license for the storage of the said quantity of MTO. As against the said order of the first respondent, the petitioner preferred a criminal appeal before the Sessions Judge in Crl.A.No.110 of 2007, which came to be disposed of by the Additional District and Sessions Judge (Fast Track Court No.I) Erode. Questioning the correctness of the same, the present criminal revision case has been filed.

2. The first respondent is the District Collector, Erode and the second respondent is the Special Tahsildar, Flying Squad, Erode, who seized the above said quantity of MTO from the premises of the petitioner. Both the respondents were served and they are represented by Mr.I.Paul Nobel Devakumar, learned Government Advocate (Crl.side).

3. The arguments advanced by Mr. G.R.Swaminathan, learned counsel for the petitioner and by Mr. I.Paul Nobel Devakumar, learned Government Advocate (Crl.side) representing the respondents were heard. The copies of the impugned orders of the first respondent as well as the Fast Track Court and the connected papers presented on both sides were all perused and taken into consideration by this Court.

4. The learned counsel for the petitioner argued that neither the first respondent nor the lower appellate Court properly understood and correctly applied the provisions of the Solvent Raffinate and Slop (Acquisition, Sale, Storage and Prevention of use in Automobiles) Order, 2000; that the mistake committed by the first respondent did not catch the attention of the learned appellate Judge and hence, the impugned order dated 13.12.2007 of the appellate Judge passed in Crl.A.No.110 of 2007 is erroneous. The learned counsel for the petitioner mainly relies on the following two contentions:-

i) The petitioner being a manufacturer of Fabric Thinner and MTO being used in such manufacture, could keep in his possession 20 kiloliters of MTO without a license. The said aspect was not considered in proper perspective by the first respondent and the lower appellate Judge.

ii) The Officer, who conducted inspection and seized the MTO, did not follow the procedure prescribed by the above said Solvent Raffinate and Slop (Acquisition, Sale, Storage and Prevention of use in Automobiles) order, 2000 regarding drawal of samples. The first respondent has also closed his eyes to the material defect, passed an order confiscating the MTO seized from the petitioner and imposed a fine on the supposed admission of the petitioner that the same was MTO and that he did not posses license for keeping in it in his possession.

5. The learned Government Advocate (Crl.side) relying on the copy of Form B, Certificate of Registration under the Central Sales Tax (Registration and Turnover) Rules - 1957 submitted that as per the said certificate of registration, the petitioner was authorized to keep Mineral Terpen Oil for resale and it was not intended to be used in manufacture and processing of goods for sale; that the permission to have MTO upto 20 Kiloliters, without license was applicable only to persons having it for manufacturing purpose and that hence, the first contention raised by the learned counsel for the petitioner should be rejected as untenable.

6. Of course, it is true that Form B Certificate of Registration under the Central Sales Tax (Registration and Turnover) Rules -1957 was initially issued to the petitioner on 18.03.2003 to be valid from 17.03.2003. In the certificate originally issued Mineral Terpen Oil (MTO) was shown under Clause (a) dealing with solvents for resa